CONTROLLING

(REFLECTION PAPER)

“Without goals, and plans to reach them, you are like a ship that has set sail with no
destination.” ― Fitzhugh Dodson, ( American Clinical Psychologist, Lecturer, Educator and
Author)

It is true that we are like ship set to sail with no destination if we don’t have goals in our
lives. Goals are our target and driving force in achieving our purpose and wants in life. But goals
are just merely a word if we don’t have concrete plans to achieve them. Realizing and putting our
plans into action will not be easy. It entails a lot of motivation, perseverance, effort and passion
furthermore it also requires strategies or method to do so. One of these methods is controlling. It
is defined as verifying whether everything occurs in conformities with the plans adopted,
instructions issued and principles established. Controlling ensures that there is effective and
efficient utilization of organizational resources so as to achieve the planned goals. Controlling
measures the deviation of actual performance from the standard performance, discovers the
causes of such deviations and helps in taking corrective actions.

According to Brech, “Controlling is a systematic exercise which is called as a process of

checking actual performance against the standards or plans with a view to ensure adequate
progress and also recording such experience as is gained as a contribution to possible future
needs.”

According to Donnell, “Just as a navigator continually takes reading to ensure whether he

is relative to a planned action, so should a business manager continually take reading to assure
himself that his enterprise is on right course.”

Features of Controlling Function Following are the characteristics of controlling function

of management Controlling is an end function- A function which comes once the performances
are made in conformities with plans. Controlling is a pervasive function- which means it is
performed by managers at all levels and in all type of concerns. Controlling is forward looking-
because effective control is not possible without past being controlled. Controlling always look
to future so that follow-up can be made whenever required. Controlling is a dynamic process-
since controlling requires taking reviewal methods, changes have to be made wherever possible.
Controlling is related with planning- Planning and Controlling are two inseparable functions of
management. Without planning, controlling is a meaningless exercise and without controlling,
planning is useless.

Learning this we can say that a successful plan requires an effective controlling. A
process from planning-results-corrective action. As a student, simply dealing with school works
and activities that requires a careful planning. A method of controlling is necessary. Through this
I’ll be able to formulate and assess my plan and come up with a successful outcome. From 1.
creating plans or setting goals

2. Managing resources on the utilization of goal

a. Standards are the plans or the targets which have to be achieved in the course of
business function. They can also be called as the criterions for judging the performance.
Standards generally are classified into two

1. Measurable or tangible - Those standards which can be measured and expressed are
called as measurable standards. They can be in form of cost, output, expenditure, time,
profit, etc. 2. Non-measurable or intangible- There are standards which cannot be
measured monetarily. For example- performance of a manager, deviation of workers,
their attitudes towards a concern. These are called as intangible standards.

b. Measure the performance. Finding out deviations becomes easy through measuring the
actual performance. Performance levels are sometimes easy to measure and sometimes
difficult. Measurement of tangible standards is easy as it can be expressed in units, cost,
money terms, etc. Quantitative measurement becomes difficult when performance of
manager has to be measured. Performance of a manager cannot be measured in
quantities. It can be measured only by1. Attitude of the workers, 2. Their morale to work,
3. The development in the attitudes regarding the physical environment, and 4. Their
communication with the superiors.

c. Comparison of actual performance with the planned targets is especially important.

Deviation can be defined as the gap between actual performance and the planned targets.

3.Taking remedial actions- taking corrective measures for deviations which have occurred; and
b. After taking the corrective measures, if the actual performance is not in conformity with plans,
the manager can revise the targets. It is here the controlling process comes to an end. Follow up
is an important step because it is only through taking corrective measures, a manager can
exercise controlling.

Adopting this method in our everyday lives will also develop our sense of responsibility
in managing and ensuring a positive outcome of our plans . weather a simple plan or a bigger
plan.